SQC 1
|
Quality Control for Firms that Perform Audits and 1-4-2009 Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements
|
|
200
|
Overall objectives of the Independent Auditor and the conduct of an Audit in accordance with Standards on Auditing
|
|
210
|
Terms of Audit Engagements
|
01/04/2010
|
220
|
Quality Control for an Audit of Financial Statements
|
01/04/2010
|
230
|
Audit Documentation
|
01/04/2009
|
240
|
The Auditor’s Responsibility Relating to Fraud in an Audit of Financial Statements
|
01/04/2009
|
250
|
Consideration of Laws and Regulations in an Audit of Financial Statements
|
01/04/2009
|
260
|
Communication with those Charged with Governance
|
01/04/2017
|
265
|
Communicating Deficiencies in Internal Control to those Charged with Governance and Management
|
01/04/2010
|
299
|
Responsibility of Joint Auditors
|
01/04/1996
|
300
|
Planning of Audit of Financial Statements
|
01/04/2008
|
315
|
Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment
|
01/04/2008
|
320
|
Materiality in Planning and Performing an Audit
|
01/04/2010
|
330
|
The Auditor’s Response to Assessed Risks
|
01/04/2008
|
402
|
Audit Considerations Relating to an Entity Using a Service Organisation
|
01/04/2010
|
450
|
Evaluation of Misstatements Identified during the Audit
|
01/04/2010
|
500
|
Audit Evidence
|
01/04/2009
|
501
|
Audit Evidence – Specific Considerations for Selected Items
|
01/04/2010
|
505
|
External Confirmations
|
01/04/2010
|
510
|
Initial Audit Engagements – Opening Balances
|
01/04/2010
|
520
|
Analytical Procedures
|
01/04/2010
|
530
|
Audit Sampling
|
01/04/2009
|
540
|
Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
|
01/04/2009
|
550
|
Related Parties
|
01/04/2010
|
560
|
Subsequent Events
|
01/04/2009
|
570
|
Going Concern
|
01/04/2017
|
580
|
Written Representations
|
01/04/2009
|
600
|
Using the Work of Another Auditor
|
01/04/2002
|
610
|
Using the work of an Internal Auditor
|
01/04/2010
|
620
|
Using work of an Auditor’s expert
|
01/04/2010
|
700
|
Forming an Opinion and Reporting on Financial Statements
|
01/04/2017
|
701
|
Communicating Key Audit Matters in the Independent Auditor’s Report
|
01/04/2017
|
705
|
Modifications to the Opinion in the Independent Auditor’s Report
|
01/04/2012
|
706
|
Emphasis of Matter Paragraphs and Order Matter Paragraphs in the Independent Auditor’s Report
|
01/04/2011
|
710
|
Comparatives Information – Corresponding Figures and Comparative Financial Statements
|
01/04/2011
|
720
|
The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements
|
01/04/2010
|
800
|
Special Consideration – Audits of Financial Statements Prepared in Accordance with Special Purpose Framework
|
01/04/2011
|
805
|
Special Consideration – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
|
01/04/2011
|
810
|
Engagements to Report on Summary Financial Statements
|
01/04/2011
|
SRE
|
Standards on Review Engagements
|
|
2400
|
Engagements to Review Historical Financial Statements
|
01/04/2010
|
2410
|
Review of Interim Financial Information Performed by the Independent Auditor of the Entity
|
01/04/2010
|
Assurance Engagements other than Audits or Reviews of Historical Financial information
|
SAE
|
Standards on Assurance Engagements
|
|
3400
|
The Examination of Prospective Financial Information
|
01/04/2007
|
3402
|
Assurance Reports on Controls at a Service Organisation
|
01/04/2011
|
3420
|
Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus
|
01/04/2016
|
SRS
|
Standards on Related Services
|
|
4400
|
Engagements to Perform Agreed-upon Procedures Regarding Financial Information
|
01/04/2004
|
4410
|
Compilation Engagements
|
01/04/2004
|
D.
|
Statements on Auditing
|
|
1
|
Statement on Auditing Practices
|
|
2
|
Statement on Qualifications in Auditor’s Report
|
|
3
|
Statement on CARO 2016
|
|
4
|
Statement of payments to Auditors for other services
|
|
5
|
Statement on responsibility of Joint Auditors
|
|
E.
|
Guidance Notes
|
|
I
|
Guidance Note on Tax Audit u/s. 44AB of Income-tax Act, 1961
|
|
II
|
Guidance Notes on Accounting Aspects
|
|
1
|
Guidance Note on Turnover in case of Contractors
|
|
2
|
Guidance Note on Applicability of Accounting Standard (AS)- 25 to Interim Financial Results
|
|
3
|
Guidance Note on Remuneration paid to key management personnel – Whether a related party transaction
|
|
4
|
Guidance Note on Applicability of Accounting Standard (AS) – 20, Earnings Per Share
|
|
5
|
Guidance Note on Terms used in Financial Statements
|
|
6
|
Guidance Note on Treatment of Reserves created on Revaluation of Fixed Asset
|
|
7
|
Guidance Note on Accrual Basis of Accounting
|
|
8
|
Guidance Note on Accounting for Depreciation for Companies
|
|
9
|
Guidance Note on Availability of Revaluation Reserve for Issue of Bonus Shares
|
|
10
|
Guidance Note on Accounting for Corporate Dividend Tax
|
|
11
|
Guidance Note on Accounting for Treatment of Excise Duty
|
|
12
|
Guidance Note on Accounting for Dot Com Companies
|
|
13
|
Guidance Note on Accounting for Employee Share Based Payments
|
|
14
|
Guidance Note on Accounting for State Level Value Added Tax
|
|
15
|
Guidance Note on Accounting for Fringe Benefits Tax
|
|
16
|
Guidance Note on Accounting by Schools
|
|
17
|
Guidance Note on Accounting for Credit available in respect of Minimum Alternative Tax under the Income-tax Act, 1961
|
|
18
|
Guidance Note on Accounting on Measurement of Income Tax for Interim Financial Reporting in the context of AS 25
|
|
19
|
Guidance Note on Accounting for MODVAT/CENVAT
|
|
20
|
Guidance Note on Accounting of Self-Generated Certified Emission Reductions (CERs) (Issued 2012)
|
|
21
|
Guidance Note on Accounting for Rate Regulated Activities
|
|
22
|
Guidance Note on Accounting for Real Estate Transaction (Revised 2012)
|
|
23
|
Guidance Note on Oil and Gas Producing Activities (Ind AS)
|
|
24
|
Guidance Note on Accounting for Derivative Contracts (Released 2015)
|
|
25
|
Guidance Note on Expenditure on Corporate Social Responsibility Activities (Issued 2015)
|
|
26
|
Guidance Note on Accounting for Real Estate Transactions (for entities to whom Ind AS is applicable)
|
|
27
|
Guidance Note on Audit of Internal Financial Controls Over Financial Reporting
|
|
28
|
Guidance Note on Accounting and Auditing of Political Parties
|
|
29
|
Guidance Note on Combined and Carve-Out Financial Statements (September 2016)
|
|
III
|
Guidance Notes on Auditing Aspects
|
|
1
|
Audit of Abridged Financial Statements
|
|
2
|
Audit of Accounts of Non-Corporate Entities
|
|
✓
|
Audit of Cash and Bank Balances
|
|
4
|
Audit of Consolidated Financial Statements
|
|
5
|
Audit of Debtors, Loans & Advances
|
|
6
|
Audit of Expenses
|
|
7
|
Audit of Investments
|
|
8
|
Audit of Liabilities
|
|
9
|
Audit of Miscellaneous Expenditure (Revised)
|
|
10
|
Audit of Payment of Dividend
|
|
11
|
Audit of Revenue
|
|
12
|
Audit Reports and Certificates for Special Purposes
|
|
13
|
Audit of Accounts of Liquidators
|
|
14
|
Auditor’s Report on Revised Accounts of Companies Before Circulation to Shareholders
|
|
15
|
Capital & Reserves
|
|
16
|
Certificate on Corporate Governance
|
|
17
|
Certificate to be issued by the Auditor of a Company pursuant to Companies (Acceptance of Deposits) Rules, 1973
|
|
18
|
Certificate of Documents for Registration of Charges
|
|
19
|
Computer Assisted Audit Techniques (CAATs)
|
|
20
|
Duty Cast on the Auditors u/s. 45-MA of the Reserve Bank of India Act, 1934
|
|
21
|
Independence of Auditors (Revised)
|
|
22
|
Preparation of Financial Statements on Letterheads and Stationery of Auditors
|
|
23
|
Provision for Proposed Dividend
|
|
24
|
Revision/Rectification of Financial Statements
|
|
25
|
Sections 227(3)(e) and (f) of the Companies Act , 1956 (Revised)
|
|
26
|
Section 293A of the Companies Act and the Auditor
|
|
27
|
Special considerations in the Audit of Small Entities
|
|
28
|
Audit of Property, Plant & Equipment
|
|
29
|
Certification of XBRL Financial Statements
|
|
IV
|
Industry Specific Guidance Notes
|
|
1
|
Audit of Banks 2017 edition
|
|
2
|
Audit of Members of Stock Exchanges (Revised)
|
|
✓
|
Audit of Companies Carrying on General Insurance Business
|
|
4
|
Audit of Companies Carrying on Life Insurance Business.
|
|
5
|
Guidance on Reporting under the Companies (Auditor’s Report) Order, 2016 (CARO, 2016).
|
|
6
|
Guidance Note on Reporting on Fraud under Section 143(12) of the Companies Act, 2013
|
|
7
|
Reports In Company Prospectuses (Revised)
|
|
8
|
Guidance Note on Reporting under Section 143(3)(f) of the Act and Reporting under Section 143(3)(h) of the Act
|
|
Secretarial Standards notified under the Companies Act, 2013
|
SS1
|
Meetings of the Board of Directors
|
|
SS2
|
General Meetings
|
|